Issuance of execution for failure to file return.

(b) The executions issued by the county tax collector or tax commissioner or the municipal governing authority or its designee, as appropriate, against any corporation or other company shall be directed to all sheriffs and other lawful officers of this state with directions to levy the execution on the property of the corporation or company and with the authority to issue and serve garnishments upon the debtors of the corporation or company. History. Orig. Code 1863, §§ 800, 806; Code 1868, §§ 879, 885; Code 1873, §§ 876, 882; Code 1882, §§ 876, 882; Ga. L. 1889, p. 29, § 6; Civil Code 1895, §§ 788, 874, 880; Civil Code 1910, §§ 1040, 1132, 1137; Code 1933, §§ 92-2705, 92-7302, 92-7303; Code 1933, §§ 91A-302, 91A-303, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48; Ga. L. 1990, p. 1337, § 2. JUDICIAL DECISIONS Applicability. — Statute is applicable whether there is an entire failure to make a return, or only an incomplete and partial return. Georgia R.R. & Banking Co. v. Wright, 125 Ga. 589, 54 S.E. 52, 1906 Ga. LEXIS 229 (1906), rev'd, 207 U.S. 127, 28 S. Ct. 47, 52 L. Ed. 134, 1907 U.S. LEXIS 1209 (1907). Effect of acceptance of incomplete return. — Acceptance by the comptroller general (now commissioner) of a return from which taxable property has been omitted does not bar the state from subsequently proceeding against the delinquent for the tax due on the omitted property. Georgia R.R. & Banking v. Wright, 124 Ga. 596, 53 S.E. 251, 1906 Ga. LEXIS 565 (1906), rev'd, 207 U.S. 127, 28 S. Ct. 47, 52 L. Ed. 134, 1907 U.S. LEXIS 1209 (1907). Commissioner may issue execution upon default in payment, even if no return made. — Statute which imposes a specific tax, and requires payment to the comptroller general (now commissioner), virtually designates that officer to receive the return as well as the money; and in case of a default as to payment, whether a return has been made or not, the officer may issue an execution. Smith v. Goldsmith, 63 Ga. 736, 1879 Ga. LEXIS 330 (1879). Requirement for new return upon reduction of tax liability on appeal. — When a railroad company has contested a tax, and is relieved of a part thereof by the United States Supreme Court, a new return should be made, and upon failure to do so the comptroller general (now commissioner) is authorized to make the assessment from the best information the comptroller general can procure. State v. Southwestern R.R., 70 Ga. 11, 1883 Ga. LEXIS 295 (1883). Action at law for collection will not lie. — Statute provides an adequate remedy for the collection of taxes imposed upon railroad companies for county purposes, and a common law action for the recovery of the tax as a debt will not lie. State v. Western & A.R.R., 136 Ga. 619, 71 S.E. 1055, 1911 Ga. LEXIS 160 (1911). RESEARCH REFERENCES C.J.S. 85 C.J.S., Taxation, § 1284 et seq.